https://www.taxtmi.com/caselaws?id=165374 Rectification under section 55 of the Tamil Nadu General Sales Tax Act, read with section 9(2A) of the Central Sales Tax Act, is confined to correcting an error apparent on the face of the record, such as a clerical or mathematical mistake. It cannot be used to reopen a completed assessment or to place fresh documents before the assessing authority after assessment. A request framed as rectification but seeking reconsideration of the assessment was in substance a review application, which is impermissible. The rectification request was therefore not maintainable and its rejection was upheld. en-us Thu, 02 Dec 2010 00:00:00 +0530 Wed, 02 Jul 2014 14:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165374 Rectification under section 55 of the Tamil Nadu General Sales Tax Act, read with section 9(2A) of the Central Sales Tax Act, is confined to correcting an error apparent on the face of the record, such as a clerical or mathematical mistake. It cannot be used to reopen a completed assessment or to place fresh documents before the assessing authority after assessment. A request framed as rectification but seeking reconsideration of the assessment was in substance a review application, which is impermissible. The rectification request was therefore not maintainable and its rejection was upheld. Case-Laws VAT and Sales Tax Thu, 02 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165374